TY - THES A1 - Tran, Hui Ming T1 - Das Haus des Meeres : Entwicklung und Konzeption eines neuen Erscheinungsbildes für den Aqua Terra Zoo N2 - Im Zentrum von Wien befindet sich in einem ehemaligen Flakturm aus dem 2. Weltkrieg, das Haus des Meeres. Auf ca 5000m2 beherbergen sie ca. 10.000 Tiere. Der Fokus liegt dabei auf die Unterwasserwelt und bietet einen ausgiebigen Einblick in die Welt der Meere. Das neue Erscheinungsbild positioniert die private und gemeinnützige Einrichtung sowohl als Ort des Zusammenkommens als auch der Wissensvermittlung. Dabei soll das Designkonzept vor dem Betreten des Zoos seine besondere Baukonstruktion aufzeigen und von Anfang an die Tiefe sowie Tiefenzonen der Meere einbeziehen. Damit distanzieren sie sich entscheidend von ähnlichen Institutionen. Inspiriert von der Teilung zwischen der Oberfläche und dem Meer, entstand eine feine abstrakte Skala. Diese visualisiert den Meeresspiegel mit seiner Tiefe und dient medienübergreifend als Orientierungshilfe. KW - Corporate Design KW - Ozean KW - Zoo KW - Meere KW - Erscheinungsbild Y1 - 2023 N1 - Für diese Arbeit steht kein Volltext zur Verfügung. PB - FH Aachen CY - Aachen ER - TY - JOUR A1 - Tran, Duc Hung A1 - Ebeling, Felix T1 - Die risikoadäquate Bestimmung von Eigenkapitalkosten bei konzerninternen Routinefunktionen JF - Der Betrieb N2 - Eigenkapitalkosten sind eine wesentliche Determinante bei der Wertbestimmung von Unternehmen und Unternehmensteilen. Die Eigenkapitalkosten werden regelmäßig mittels des CAPM bestimmt. Für sog. konzerninterne Routinefunktionen mit geringem Risiko stellt diese Bestimmung mittels CAPM ein Problem dar, da börsennotierte Peergroups für eine zuverlässige Bestimmung des Beta-Faktors meist nicht identifizierbar sind. Damit ergeben sich bei Bewertungen von Routineunternehmen Unsicherheiten und Konfliktpotenzial in steuerlichen Betriebsprüfungen. Dieser Beitrag gibt einen Überblick der in der Praxis genutzten Ansätze und stellt eine theoretische Fundierung zur Bestimmung der Eigenkapitalkosten von konzerninternen Routinefunktionen vor. Dabei wird verdeutlicht, dass Eigenkapitalkosten von konzerninternen Routinefunktionen nicht denen des Gesamtkonzerns entsprechen und Praktikeransätze eine grundsätzliche Berechtigung besitzen. Y1 - 2021 SN - 0005-9935 VL - 74 IS - 29 SP - 1553 EP - 1560 ER - TY - JOUR A1 - Tran, Duc Hung T1 - Corporate Governance und Eigenkapitalkosten - Bestandsaufnahme des Schrifttums unter besonderer Berücksichtigung des Informationsaspektes und Forschungsperspektiven JF - Zeitschrift für Betriebswirtschaft Y1 - 2018 U6 - http://dx.doi.org/10.1007/s11573-011-0461-z SN - 1861-8928 VL - 81 SP - 551 EP - 585 PB - Springer CY - Berlin ER - TY - JOUR A1 - Tran, Duc Hung T1 - Multiple corporate governance attributes and the cost of capital – Evidence from Germany JF - The British Accounting Review N2 - This paper investigates the extent to which corporate governance affects the cost of debt and equity capital of German exchange-listed companies. I examine corporate governance along three dimensions: financial information quality, ownership structure and board structure. The results suggest that firms with high levels of financial transparency and bonus compensations face lower cost of equity. In addition, block ownership is negatively related to firms' cost of equity when the blockholders are other firms, managers or founding-family members. Consistent with the conjecture that agency costs increase with firm size, I find significant cost of debt effects only in the largest German companies. Here, the creditors demand lower cost of debt from firms with block ownerships held by corporations or banks. My findings demonstrate that a uniform set of governance attributes is unlikely to satisfy suppliers of debt and equity capital equally. Y1 - 2018 U6 - http://dx.doi.org/https://doi.org/10.1016/j.bar.2014.02.003 SN - 0890-8389 VL - 46 IS - 2 SP - 179 EP - 197 PB - Elsevier CY - Amsterdam ER - TY - JOUR A1 - Tran, Duc Hung T1 - Die Bilanzierung immaterieller Vermögensgegenstände nach BilMoG: Normative Erkenntnisse empirischer Befunde JF - KoR Zeitschrift für kapitalmarktorientierte Rechnungslegung Y1 - 2018 SN - 1437-8981 VL - 11 SP - 538 EP - 542 ER - TY - JOUR A1 - Tran, Duc Hung T1 - Wirkungslosigkeit der Entsprechenserklärung gem. §161 AktG JF - Betriebs-Berater: BB ; Recht, Wirtschaft, Steuern N2 - Das Ziel des Deutschen Corporate Governance Kodex (DCGK) besteht in der Verbesserung der Transparenz und Qualität der deutschen Corporate Governance, wobei die Sanktionierung der Nichteinhaltung des DCGK einzig durch etwaige Kapitalmarktreaktionen erfolgt. Folgende Befunde sprechen jedoch dafür, dass durch die Abgabe der Entsprechenserklärung gem. § 161 AktG die für das Enforcement des Kodex angenommene Selbstregulierung durch den Kapitalmarkt nicht stattfindet, und demnach Verbesserungsbedarf besteht Y1 - 2018 SN - 0340-7918 N1 - gedruckt in der Bereichsbibliothek Eupener Str. unter der Signatur 43 Z 228 VL - 66 SP - 2025 PB - Beck CY - München ER - TY - JOUR A1 - Topçu, Murat A1 - Madabhushi, Gopal S.P. A1 - Staat, Manfred T1 - A generalized shear-lag theory for elastic stress transfer between matrix and fibres having a variable radius JF - International Journal of Solids and Structures N2 - A generalized shear-lag theory for fibres with variable radius is developed to analyse elastic fibre/matrix stress transfer. The theory accounts for the reinforcement of biological composites, such as soft tissue and bone tissue, as well as for the reinforcement of technical composite materials, such as fibre-reinforced polymers (FRP). The original shear-lag theory proposed by Cox in 1952 is generalized for fibres with variable radius and with symmetric and asymmetric ends. Analytical solutions are derived for the distribution of axial and interfacial shear stress in cylindrical and elliptical fibres, as well as conical and paraboloidal fibres with asymmetric ends. Additionally, the distribution of axial and interfacial shear stress for conical and paraboloidal fibres with symmetric ends are numerically predicted. The results are compared with solutions from axisymmetric finite element models. A parameter study is performed, to investigate the suitability of alternative fibre geometries for use in FRP. KW - Natural fibres KW - Polymer-matrix composites KW - Biocomposites KW - Stress concentrations KW - Finite element analysis Y1 - 2022 U6 - http://dx.doi.org/10.1016/j.ijsolstr.2022.111464 SN - 0020-7683 VL - 239–240 IS - Art. No. 111464 PB - Elsevier CY - New York, NY ER - TY - GEN A1 - Topcu, Murat A1 - Madabhushi, Gopal Santana Phani A1 - Staat, Manfred T1 - Datasets from FEM Simulations done with COMSOL Multiphysics and Code_Aster N2 - Datasets from FEM Simulations done with COMSOL Multiphysics and Code_Aster for an elastic stress transfer between matrix and fibres having a variable radius. KW - Natural fibres KW - Polymer-matrix composites KW - Biocomposites KW - Stress concentrations KW - Finite element analysis (FEA) Y1 - 2022 U6 - http://dx.doi.org/10.6084/m9.figshare.19333295.v2 ER - TY - CHAP A1 - Tomić, Igor A1 - Penna, Andrea A1 - DeJong, Matthew A1 - Butenweg, Christoph A1 - Correia, António A. A1 - Candeias, Paulo X. A1 - Senaldi, Ilaria A1 - Guerrini, Gabriele A1 - Malomo, Daniele A1 - Beyer, Katrin T1 - Seismic testing of adjacent interacting masonry structures T2 - 12th International Conference on Structural Analysis of Historical Constructions (SAHC 2020) N2 - In many historical centres in Europe, stone masonry buildings are part of building aggregates, which developed when the layout of the city or village was densified. In these aggregates, adjacent buildings share structural walls to support floors and roofs. Meanwhile, the masonry walls of the façades of adjacent buildings are often connected by dry joints since adjacent buildings were constructed at different times. Observations after for example the recent Central Italy earthquakes showed that the dry joints between the building units were often the first elements to be damaged. As a result, the joints opened up leading to pounding between the building units and a complicated interaction at floor and roof beam supports. The analysis of such building aggregates is very challenging and modelling guidelines do not exist. Advances in the development of analysis methods have been impeded by the lack of experimental data on the seismic response of such aggregates. The objective of the project AIMS (Seismic Testing of Adjacent Interacting Masonry Structures), included in the H2020 project SERA, is to provide such experimental data by testing an aggregate of two buildings under two horizontal components of dynamic excitation. The test unit is built at half-scale, with a two-storey building and a one-storey building. The buildings share one common wall while the façade walls are connected by dry joints. The floors are at different heights leading to a complex dynamic response of this smallest possible building aggregate. The shake table test is conducted at the LNEC seismic testing facility. The testing sequence comprises four levels of shaking: 25%, 50%, 75% and 100% of nominal shaking table capacity. Extensive instrumentation, including accelerometers, displacement transducers and optical measurement systems, provides detailed information on the building aggregate response. Special attention is paid to the interface opening, the globa KW - Historical centres KW - Stone masonry KW - Adjacent buildings KW - Shake table test Y1 - 2020 U6 - http://dx.doi.org/10.23967/sahc.2021.234 N1 - Wednesday, 16 September, 2020 to Friday, 18 September, 2020, Barcelona. SP - 1 EP - 12 ER - TY - CHAP A1 - Tomic, Igor A1 - Penna, Andrea A1 - DeJong, Matthew A1 - Butenweg, Christoph A1 - Senaldi, Ilaria A1 - Guerrini, Gabriele A1 - Malomo, Daniele A1 - Beyer, Katrin T1 - Blind predictions of shake table testing of aggregate masonry buildings T2 - 17th World Conference on Earthquake Engineering, Sendai, Japan, September 27 to October 2, 2021. N2 - In many historical centers in Europe, stone masonry is part of building aggregates, which developed when the layout of the city or village was densified. The analysis of such building aggregates is very challenging and modelling guidelines missing. Advances in the development of analysis methods have been impeded by the lack of experimental data on the seismic response of such aggregates. The SERA project AIMS (Seismic Testing of Adjacent Interacting Masonry Structures) provides such experimental data by testing an aggregate of two buildings under two horizontal components of dynamic excitation. With the aim to advance the modelling of unreinforced masonry aggregates, a blind prediction competition is organized before the experimental campaign. Each group has been provided a complete set of construction drawings, material properties, testing sequence and the list of measurements to be reported. The applied modelling approaches span from equivalent frame models to Finite Element models using shell elements and discrete element models with solid elements. This paper compares the first entries, regarding the modelling approaches, results in terms of base shear, roof displacements, interface openings, and the failure modes. KW - Historical centres KW - Stone masonry KW - Adjacent buildings KW - Shake table test KW - Blind prediction competition Y1 - 2020 N1 - Die Konferenz war ursprünglich für den 13-18 September 2020 angesetzt. ER -